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Clarification regarding inclusion of cesses, surcharge, duties, etc. levied and collected under legislations other than Customs Act, 1962, Customs Tariff Act, 1975 or Central Excise Act, 1944 in Brand Rate of duty drawback

..... CIRCLE, 'C' SCHEME, JAIPUR-05 C. No. VIII(H)9/CT/PN/95/2019 Dated: 06.11.2019 PUBLIC NOTICE NO. -34/2019 Subject: . Some field formations have reported to the Central Board of Indirect Taxes and Customs that apart from the incidence of Customs and Central Excise duties, Brand Rate of duty drawback of various other levies is also being claimed by the exporters under the Customs and Central .....

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..... dated 03.03.2005 that Education cess is required to be factored in Brand Rate of duty drawback and the same continues. 2.2 As regards Secondary and Higher Education cess (SHE) and Social Welfare Surcharge (SWS), the SHE cess is levied under section 126 of Finance Act, 2007 as duties of Customs/ Excise and SWS is levied under Section 110 of Finance Act, 2018 as a duty of Customs. These provide tha .....

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..... others, the provisions related to refund under Section 11B of Central Excise Act, 1944 applicable to the cess. Vide instruction F. No. 354/ 72/2010-TRU dated 24.06.2010, the Board clarified that Clean Energy cess would also be levied on import in the form of additional duty of Customs. Since the cess is collected as additional duty under Section 3 of Customs Tariff Act, the provisions of Customs .....

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..... to the aforesaid levies. Therefore, these levies cannot be considered for inclusion in the calculation of duty drawback on any export goods. 3. Field formations are requested to deal with the pending applications for fixation of Brand Rate of duty drawback accordingly. 4. Any difficulties, in this regard, may be brought to the notice of the undersigned. (S.C. Agarwal) Commissioner - Circular - Tr .....

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